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2020-12-31-accounts

Page
Reportofthe Trustees 1 to29
Reportofthe Independent Auditors 30to32
StatementofFinancial Activities 33
StatementofFinancial Position 34to35
: StatementofCash Flows 36
' NotestotheStatementofCash Flows 37
NotestotheFinancial Statements 38to48
Detailed StatementofFinancial Activities 49to50

A full listing of the proposed virtual and physical eventsisinthe table below.
Event
Date
Venue
Reliabiltty of NDTwebinarand
24thJanuary,2021
Virtual Webinar
virtual burns supper evening-·---------·-------------
j
tAerospace Workshop_____~~~~~~~~--021~=-=-~~~~~~~Webinar--~===-~~=J.
Aerospace Event
21"- 22"' April,2021
Virtual Webinar
f
Aerosp~~~Eve~~Exhi~itio~~-=--~"~pr~,-202~-~~=~-illrt~alW~blnar-~-~~:~=-_l
CMConference
14th-18"' June2021
Virtual Webinar
fCMExhibition -
- -
· ·
14th.16thJurie2021
Virtual Webinar
I
L__.---- -------------------··------~- ·-----.........·-·-----~----~----J
NOTConference
6th. 1O"'September
Virtual Webinar
2021
~~~2021Exiiiblilon--
_~~~-B"':~~~ber2021__~irtu~IW~bi:__-~-=-=-J
Marine Composites Inspection
131h-141h October2021
RoyalNational Lifeboat Institution
Workshop: 'Sea' whatyouare
(RNLI), Poole
missing ...
;Viforkshop onsfructural integrity;-1S"'-20"' October2021
MTG,Coventry
J
INOTandCMrequirements for
: Industry 4.0
~
----------------·-- --------------------·
BINDT/RCNDE/CIRIA Workshop
November2021
VenueTBC
onNOTRequirements forRoad
Exact dateTBC
andRailCivil Structures

The current Institute awards are as below: The current Institute awards are as below: The current Institute awards are as below:
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LifetimeAchievement Torecognise the valuable and extensive contribution to the British
Award InstituteofNDT and the wider NDTICM community byanindividual who
has spent most of his/her careerinNDT/CM and who has been an
active memberofthe Institute foranextensive periodoftime,
PersonalContribution To recognise a valuable and extensive personal contribution to the
.Award British InstituteofNDT and the wider NDT/CM community byan
individual who has been an active member of the Institute foran
extensive period of time, in which they have contributed and influenced
the wellbeingofthe Institute.
TheRoySharpe Prize fora significant contribution through research and developmentinany
branch of NDT to the benefitofindustry or society.
TheAnneBirtAward For a significant contribution to technology innovation, technology
transfer or technology strategy in the fieldofNDT,
The NemetAward Foranoutstanding contribution to the practiceofNDT (byanindividual).
The HughMaccoll For a distinguished contribution by an individual to the teaching or
Award training of NDT or CM. Nomination required, This should show the
contribution to the teachingortrainingofNDTorCM,
AerospaceAward To recognise significant contributions to the NDT/CM community within
the aerospace sector.
TheJohnGrimwade For the best paper publishedinBINDT's NDT Journal 'Insight'inthe
Medal preceding year.
TheRonHalmshaw For the best paperonradiography publishedinInsightinthe preceding
Award year.
TheBINDTAnnual An informal award presented at the endofthe NDT Annual Conference
NOT Conference Paper for the best paper publishedinthe conference Proceedings.
Award
TheWilliamGardner For the best paperinthe Proceedingsofthe NDT Annual Conference
Award by a studentorpersoninthe early stages (first five years)oftheir
career.
PractitionerAward To recognise outstanding achievementinthe learning, sharing or
' execution of NDTorCM practice by a SINDT member.
TheTonvLagerAward For meritorious service toanInstitute Branch by an individuaL
Branch ServiceAward Foranoutstanding contribution to Branches.
TheTHColeAward For the Institute Branch with the best percentage increasein
membership during the preceding year.

TheJimCottierTravel Toaidtheprofessional developmentofayoungSINDTmemberby
Scholarship attending an overseas conference.
AnnualNOT To encourage attendance at the SINDT Annual Conferencesby
Conference Travel and contributors from foreign nations.
Attendance Award_I_
AnnualCM
Conference Travel and
Attendance Award
!One oer conference)
The COMADIT Prize For a significant contribution through research and developmentinany
branchofcondition monitoring to the benefitofindustry or society.
CMInnovation Award For a significant contribution to technology innovation, technology
transfer or technology strategyinthe field of CM.
The Len Gelman For the best paperinthe ProceedingsoftheCMAnnual Conferenceby
Award a student or oersoninthe earlv staaes lfirst five vearsloftheir career.
The Roger Lyon Inrecognitionofthe outstanding achievement of a NOT Apprentice who
Apprenticeofthe Year has successfully completed their end-point assessment through SINDT.
Award
The Gail Long Early To recognise the contribution to NOT/CM or the wider engineering
Career Women communityofwomenintheir early career.
Engineerofthe Year

(£)
QpeningvalueofCfient1?9ti(otio 521,415.85
Cashpaidin 0.00
Cashpaidout 0_00
Transfers in ond/orout(re-registration) o_oo
Changeinvalue ofassets------
Interest
25,108.32
------
11.01
DividendsandIncomeDistribution o_oo
Platform Charges
Product Providercharges---
Financial Adviser Charges
-
- -
- .
Olher charges
Grossrateorretum (annualised figures)
-···-·--
.,.,_..-··----·---·- - j-
-1,765_55
o_oo
-5,045.67
0.00
539,723.96
3.51% (3.50%)
4.85% (4.84%)

Year Liquid Assets Projection(£)
2021 836,418
2022 875,725
2023 900, 104
2024 851,721
2025 850,645

2020 2019
Unrestricted Restricted Total Total
funds funds funds funds
Notes
£
£ £ £
INCOME AND ENDOWMENTS FROM
Charitable activities 3
Membership and registration 245,296 245,296 244,167
Certification 1,784,467 1,784,467 2,131,414
Publishing and marketing 94,244 94,244 121,939
Conferences and events 11,907 11,907 287,700
Investment income 2 54,490 54,490 58,793
Total 2,190,404 2,190,404 2,844,013
EXPENDITURE ON
Raising funds 4 6,824 6,824 6,809
Charitable activities 5
Membership and registration 211,339 900 212,239 211,308
Certification 1,486,280 1,486,280 1,641,427
Publishing and marketing 499,920 499,920 544,811
Conferences and events 90,956 90,956 360,046
European&international affairs 9,619 9,619 37,687
Total 2,304,938 900 2,305,838 2,802,088
Net gains on investments 29,422 29,422 55,509
NET INCOME/(EXPENDITURE) (85,112) (900) (86,012) 97,434
RECONCILIATION OF FUNDS
Total funds brought forward 3,151,037 12,793 3,163,830 3,066,396
TOTAL FUNDS CARRIED FORWARD 3,065,925 11,893 3,077,818 3,163,830

2020 2019
Unrestricted Restricted Total Total
funds funds funds funds
Notes
£
£ £ £
FIXED ASSETS
Tangible assets 11 1,769,332 1,769,332 1,842,513
Investments 12 546,952 546,952 518,486
2,316,284 2,316,284 2,360,999
CURRENT ASSETS
Stocks 13 49,794 49,794 49,844
Debtors 14 391,580 391,580 482,543
Cash at bank andinhand 647,282 11,893 659,175 618,313
1,088,656 11,893 1,100,549 1,150,700
CREDITORS
Amounts falling due within one year 15 (339,015) (339,015) (347,869)
NET CURRENT ASSETS 749,641 11,893 761,534 802,831
TOTAL ASSETS LESS CURRENT
LIABILITIES 3,065,925 11,893 3,077,818 3,163,830
NET ASSETS 3,065,925 11,893 3,077,818 3,163,830
FUNDS 17
Unrestricted funds 3,065,925 3,151,037
Restricted funds 11,893 12,793
TOTAL FUNDS 3,077,818 3,163,830

2020 2020 2019
Notes £ £
Cashflowsfromoperating activities
Cash generated from operations 1 74,006 162,562
Net cash providedbyoperating activities 74,006 162,562
Cash flows from investing activities
Purchase of tangible fixed assets (34, 108) (56,348)
Purchase of fixed asset investments (471,226)
Sale of fixed asset investments 956 471,289
Interest received 8 93
Dividends received 2,494
Netcashusedininvesting activities (33, 144) (53,698)
Change in cash and cash equivalents
in the reporting period 40,862 108,864
Cash and cash equivalentsatthe
beginningofthe reporting period 618,313 509,449
Cash and cash equivalentsatthe end
ofthe reporting period 659,175 618,313


ACTIVITIES
2020 2019
£ £
Net {expenditure)/incomeforthereportingperiod{asperthe
StatementofFinancialActivities) (86,012) 97,434
Adjustmentsfor:
Depreciation charges 107,289 87,232
Gainoninvestments (29,422) (55,509)
Interest received (8) (93)
Dividends received (2,494)
Realised {Gains)/Lossesoninvestments (63)
Decrease/{increase)instocks 50 (12,786)
Decreaseindebtors 90,963 115,311
Decreaseincreditors (8,854) (66,470)
Net cashprovidedbyoperations 74,006 162,562

Al1/1/20 Cash flow At 31/12/20
£ £ £
Net cash
Cash at bank andinhand 618,313 40,862 659,175
. 618,313 40,862 659,175
Total 618,313 40,862 659,175

INVESTMENT INCOME
2020 2019
£ £
Dividends 2,494
Rental income 54,482 56,206
Interest receivable 8 93
54,490 58,793

2020 2019
Activity £ £
Subscriptions Membership and registration 239,858 237,116
IAQP Membership and registration 5,438 6,701
Other income Membership and registration 350
Other income Certification 1,931 2,022
Certification activities Certification 1,760,718 2,129,392
Government grants Certification 21,818
Journal advertising income Publishingandmarketing 26,464 39,926
Publications advertising
income Publishing and marketing 34,484 36,164
Saleofbooks and insignia Publishing and marketing 16,477 27,081
Journal subscriptions Publishing and marketing 16,809 17,694
Condition monitor Publishing and marketing 10 1,074
Conference and seminar
receipts Conferences and events 3,705 273,590
Branch income Conferences and events 8,202 14,110
2,135,914 2,785,220

Investment management costs
2020 2019
£ £
Investment management costs ~ ~
CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
£ £ £
Membership and registration 163,469 48,770 212,239
Certification 1,127,703 358,577 1,486,280
Publishing and marketing 484,365 15,555 499,920
Conferences and events 86,992 3,964 90,956
European & international affairs 9,619 9,619
1,872,148 426,866 2,299,014

SUPPORT COSTS
Governance
Management Finance costs Totals
£ £ £ £
Membership and registration 43,659 2,768 2,343 48,770
Certification 323,217 19, 147 16,213 358,577
Publishing and marketing 13,850 923 782 15,555
Conferences and events 3,538 231 195 3,964
384,264 23,069 19,533 426,866

2020 2019
£ £
Auditors' remuneration 5,620 5,460
Auditors' remuneration for non audit work 13,913 12, 166
Depreciation - owned assets 107,289 87,232

STAFF COSTS
2020 2019
£ £
Wages and salaries 1,116,779 1,151,768
Social security costs 108,896 111,054
Other pension costs 90,328 84,849
1,316,003 1,347,671

2020 2019
37 38
=

Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Charitable activities
Membership and registration 243,817 350 244,167
Certification 2,131,414 2,131,414
Publishing and marketing 121,939 121,939
Conferences and events 287,700 287,700
Investment income 58,793 58,793
Total 2,843,663 350 2,844,013
EXPENDITUREON
Raising funds .6,809 6,809

Unrestricted Restricted Total
funds funds funds
£ £ £
Charitableactivities
Membership and registration 208,815 2,493 211,308
Certification 1,641,427 1,641,427
Publishing and marketing 544,811 544,811
Conferences and events 360,046 360,046
European&international affairs 37,687 37,687
Total 2,799,595 2,493 2,802,088
Net gains on investments 55,509 55,509
NET INCOME/(EXPENDITURE) 99,577 (2,143) 97,434
Transfers betweenfunds (646) 646
Netmovementinfunds 98,931 (1,497) 97,434
RECONCILIATION OF FUNDS
Totalfundsbroughtforward 3,052,106 14,290 3,066,396
TOTALFUNDS CARRIED FORWARD 3,151,037 12,793 3,163.830
11. TANGIBLE FIXED ASSETS
Presidents Fixtures
Freehold chains of and
property office Equipment fittings Totals
£ £ £ £ £
COST
At 1 January 2020 1,955,344 1,547 490,822 94,897 2,542,610
Additions 7,138 24,732 2.238 34,108
At31December 2020 1,962,482 1,547 515,554 97, 135 2,576,718
DEPRECIATION
At 1 January 2020 204,187 411,535 84,375 700,097
Charge for year 54.700 47,432 5,157 107,289
At31December 2020 258,887 458,967 89,532 807,386
NETBOOKVALUE
At31December 2020 1,703,595 1,547 56,587 7,603 1,769,332
At31December 2019 1,751.157 1,547 79,287 10,522 1,842,513

FIXED ASSET INVESTMENTS
Movement
inmarket
valueof
UK
quoted
investments
£
MARKET VALUE
At 1 January 2020 518,486
Disposals (956)
Revaluations 29,422
At31December 2020 546,952
NET BOOK VALUE
At31December 2020 546,952
At31December 2019 518,486
Analysis of investments between funds
Unrestricted fund
£
UK equities 546,950
Non-UK equities
Sharesingroup undertakings 2
546,952

STOCKS
2020 2019
£ £
Finished goods 49,794 49,844

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020 2019
£ £
Trade debtors 220,887 282,121
Bad debt provision (5,000) (5,000)
Other debtors (75) (75)
Prepayments and accrued income 175,768 205,497
391,580 482,543
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020 2019
£ £
Trade creditors 70,754 65,336
Social security and other taxes 36,947 28,417
VAT 38,271 36,820
Other creditors 18, 193 20,535
Accruals 59,695 79,025
Deferred income 115,155 117,736
339,015 347,869

Deferred income
Balance at Balanceat31
1 January 2020 Released Deferred December 2020
£ £ £ £
Subscriptions 117,736 (117,736) 115,155 115,155

2020 2019
£ £
Within one year 4,931 8,920
Between one and five years 186 5,118
5,117 14,038

MOVEMENT IN FUNDS
Net
movement At
At 1/1/20 in funds 31/12/20
£ £ £
Unrestricted funds
General fund 3,151,037 (85, 112) 3,065,925
Restricted funds
Croxson Memorial Fund 2,810 2,810
BNC for NOT Fund 31 31
Halmshaw Award Fund 4,560 (350) 4,210
The Nemet Award 5,392 (550) 4,842
12,793 (900) 11,893
TOTAL FUNDS 3,163,830 (86,012) 3,077,818
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 2,190,404 (2,304,938) 29,422 (85, 112)
Restricted funds
Halmshaw Award Fund (350) (350)
The Nemet Award (550) (550)
(900) (900)
TOTAL FUNDS 2,190,404 (2,305,838) 29,422 (86,012)

Net Transfers
movement between Al
Al1/1/19 infunds funds 31/12/19
£ £ £ £
Unrestricted funds
General fund 3,052,106 99,577 (646) 3,151,037
Restricted funds
Croxson Memorial Fund 2,810 2,810
BNC for NOT Fund 31 31
Halmshaw Award Fund 4,910 (350) 4,560
BINDT Travel Scholarship 482 (948) 466
The Nemet Award 6,057 (665) 5,392
COMADIT Prize (180) 180
14,290 (2, 143) 646 12,793
TOTAL FUNDS 3,066,396 97,434 3,163,830
Comparative net movementinfund s, includedinthe abov s, includedinthe abov e are as follows:
Incoming Resources Gains and Movement
resources expended losses infunds
£ £ £ £
Unrestricted funds
General fund 2,843,663 (2,799,595) 55,509 99,577
Restricted funds
Halmshaw Award Fund (350) (350)
BINDT Travel Scholarship (948) (948)
The Nemet Award (665) (665)
COMADIT Prize 350 (530) (180)
350 (2,493) (2, 143)
TOTAL FUNDS 2,844,013 (2,802,088) 55,509 97,434

2020 2019
£ £
INCOME AND ENDOWMENTS
Investment income
Dividends 2,494
Rental income 54,482 56,206
Interest receivable 8 93
54,490 58,793
Charitable activities
Subscriptions 239,858 237,116
IAQP 5,438 6,701
Journal advertising income 26,464 39,926
Publications advertising income 34,484 36,164
Saleofbooks and insignia 16,477 27,081
Journal subscriptions 16,809 17,694
Condition monitor 10 1,074
Conference and seminar receipts 3,705 273,590
Other income 1,931 2,372
Certification activities 1,760,718 2,129,392
Government grants 21,818
Branch income 8,202 14, 110
2, 135,914 2,785,220
Total incoming resources 2,190,404 2,844,013
EXPENDITURE
Investment management costs
Investment management costs 6,824 6,809
Charitable activities
Wages 1,116,779 1,151,768
Social security 108,896 111,054
Pension costs 90,328 84,849
Other staff benefits 36,415 46,030
Journal production costs 152,579 148,549
Publication costs 109,560 117,377
Website/electronic publishing 29,808 32,722
Cost of books and insignia 3,438 17,782
Conference expenses 8,215 168,635
Branch costs 7,029 16,059
European and international affairs 9,619 37,687
UKAS fees 13,752 17,881
PCN audit fees 54,746 58,907
Awards 4,165 11,645
Carried forward 1,745,329 2,020,945

2020 2019
£ £
Charitableactivities
Brought forward 1,745,329 2,020,945
othercertification services 79,958 185,305
Legal costs 9,410 11,888
Staff costs 4,651 27,264
Marketing 9,862 21,894
Meeting expenses 12,017 27,336
Staff training 10,921 19,247
1,872, 148 2,313,879
Supportcosts
Management
Telephone 19,394 19,427
Postage and stationery 48,961 79,686
Sundry expenses 18,810 9,635
Computer costs 100,639 105,236
Bad debts (1,419) 22,073
Premises, facilities and insurance costs 90,590 108,644
Depreciation 107,289 87,232
384,264 431,933
Finance
. Bank charges 23,069 31,841
Governancecosts
Auditors' remuneration 5,620 5,460
Auditors' remuneration for non audit work 13,913 12,166
19,533 17,626
Total resources expended 2,305,838 2,802,088
Net(expenditure)/incomebeforegains
andlosses (115,434) 41,925
Realisedrecognisedgainsandlosses
Realised gains/(losses) on fixed asset
investments 29,422 55,509
Net(expenditure)/income (86,012) 97,434